Board of Review

Open Book

This takes place first.  During this session, the municipality's assessment roll (which lists all the municipality's properties) is open for examination. The property owner can informally discuss the property value with the local assessor. If the property value is changed at Open Book, the assessor corrects the assessment roll.

Board of Review

If the property owner is not satisfied with the assessment after attending Open Book, the property owner can bring his/her appeal to the BOR. The Board schedules assessment appeals requiring property owners to provide evidence proving the assessment is incorrect. After review, if the Board agrees with the property owner's evidence, it can change the assessment.

Board of Review Meeting

The Board of Review is a court-like body. The quorum consists of the Town of Marengo board members and elected (or appointed if town member) clerk whose 3 primary duties are:

- Adjust assessments when proven incorrect by sworn oral testimony.

- Correct any errors or omission in the descriptions or computations found on the assessment roll.

- Check the assessment roll for omitted property and double assessments. The Board of Review is legally bound to accept the assessor assessment as correct unless there is evidence that proves the assessment to be incorrect. The Board duty is to hear sworn, oral testimony about the assessed values and based solely on that testimony, decide whether the assessment has been proven incorrect. The Board ofReview, following all testimonies, will make a determination. According to the Wisconsin Statues, objecting property owners must comply with the following requirements and responsibilities before appearing at the Board of Review:

• Property owners may not have refused reasonable written requests, sent by certified mail, to view their property.

• If contesting a personal property assessment, property owners must have filed as annual statement of personal property by March 1 of the current year.

• To receive a hearing before the Board of Review, property owners must provide an "Objection to Real Property Assessment" to the Town Clerk at least 48 hours prior to the first scheduled Board of Review meeting. This form can be found on the Department of Revenue's Website.

• Property owners must complete the entire written objection form and file it with the Town Clerk.

• Property owners may object only to the total valuation of the parcel. Check back for Open Book and Board of Review dates in the spring.  More information regarding the Board of Review can be found on the Department of Revenue website at: https://www.revenue.wi.gov/Pages/Municipalities/boardofreview.aspx